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The 2018/19 Audit of the Scottish Government Consolidated Accounts

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The 2018/19 Audit of the Scottish Government Consolidated Accounts The 2018/19 audit of the Scottish Government Consolidated Accounts Prepared for the Public Audit and Post-Legislative Scrutiny Committee by the Auditor General for Scotland Made under section 22 of the Public Finance and Accountability (Scotland) Act 2000 September 2019 Auditor General for Scotland The Auditor General’s role is to: • appoint auditors to Scotland’s central government and NHS bodies • examine how public bodies spend public money • help them to manage their finances to the highest standards • check whether they achieve value for money. The Auditor General is independent and reports to the Scottish Parliament on the performance of: • directorates of the Scottish Government • government agencies, eg the Scottish Prison Service, Historic Environment Scotland • NHS bodies • further education colleges • Scottish Water • NDPBs and others, eg Scottish Police Authority, Scottish Fire and Rescue Service. You can find out more about the work of the Auditor General on our website: www.audit-scotland.gov.uk/about-us/auditor-general Audit Scotland is a statutory body set up in April 2000 under the Public Finance and Accountability (Scotland) Act 2000. We help the Auditor General for Scotland and the Accounts Commission check that organisations spending public money use it properly, efficiently and effectively. Contents Introduction ....................................................................................................................... 4 Financial management ...................................................................................................... 6 Financial reporting ........................................................................................................... 12 Performance reporting ..................................................................................................... 14 Governance..................................................................................................................... 15 Conclusion ...................................................................................................................... 18 The 2018/19 audit of the Scottish Government Consolidated Accounts Page 3 Introduction 1. The Consolidated Accounts are a key component of the Scottish Government's accountability to the Scottish Parliament and the public. The boundary for the Consolidated Accounts is determined by the Scottish Government and reflects the areas for which it has direct responsibility and accountability, including the core portfolios and supporting administration, the executive agencies and NHS bodies. It does not include bodies where the Scottish Government holds significant shareholdings such as Caledonian Maritime Assets Limited (CMAL), Scottish Futures Trust or Prestwick Airport. The Consolidated Accounts: x cover around 84 per cent of the spending approved by the Scottish Parliament x report the amounts the Scottish Government spent against each main budget heading, and the reasons for any significant differences x show the amounts distributed to other public bodies including local government x report the assets, liabilities and other financial commitments of the core Scottish Government, and bodies within the consolidated boundary, carried forward to future years x contain a performance report, in which the government gives a limited account of its performance during the year. 2. The Scottish budget is now more complex and subject to greater uncertainty and volatility as a result of tax and borrowing powers arising from the Scotland Acts in 2012 and 2016. Comprehensive, transparent and timely reporting of the Scottish Government's budget and financial performance, and what it achieves, has never been more important. The ongoing uncertainty and significant risks emerging from EU withdrawal is providing unprecedented challenges for the Scottish Government's management of public finances. This comes at the same time as ongoing pressures in available public finances, the implementation of significant new powers for social security benefits and increasing public demands for improved public services. 3. In December 2017, the Scottish Government published its draft 2018/19 Scottish Budget which set out its spending priorities and plans for the year. The Scottish Government's Consolidated Accounts for 2018/19 provides information on how this budget was managed and where money was spent. 4. My independent audit opinion on the 2018/19 Consolidated Accounts is unqualified. This means I am content they show a true and fair view, following accounting standards, and that the income and expenditure for the year is lawful. My audit opinion is set out at pages 59 to 63 of the accounts. 5. This report highlights key information in the Consolidated Accounts. It explains what they show about the Scottish Government’s management of its budget. It also provides information on governance, financial and performance management and highlights significant audit findings where action is required by the Scottish Government. Page 4 The 2018/19 audit of the Scottish Government Consolidated Accounts 6. I provide this report on the 2018/19 Consolidated Accounts to support the Scottish Parliament in its important scrutiny role of public finances in Scotland. Key messages x The Scottish Government's Consolidated Account for 2018/19 meets the requirements of the Government Financial Reporting Manual (FReM) and my opinion on them is unqualified. The accounts show that the total net expenditure during 2018/19 was £36,137 million, £778 million less than budget. x In recent years, the Scottish Government has taken a direct role in providing financial support to private companies. In 2018/19, the Scottish Government provided a further loan of £30 million to Ferguson Marine Engineering Limited (FMEL) in addition to a loan of £15 million in 2017/18. The Scottish Government impaired the value of the loans to nil at the end of the financial year due to the challenging financial position of FMEL. The valuation of loans and guarantees to other private companies, such as Burntisland Fabrications Ltd and Prestwick Airport, also declined significantly during 2018/19. The Scottish Government has recently published guidance to support accountable officers but has not developed a clear framework to outline its overall approach to financial interventions in private companies. x The Scottish Government needs to improve the quality of financial reporting to better support Parliament. In May 2019, the Scottish Government published its second medium-term financial strategy, but it does not reflect all the basic components of a medium-term financial plan. It does not include indicative spending plans or priorities, or links to outcomes. There is no detail on how the Scottish Government would address a possible £1 billion shortfall due to forecast errors. In addition, the government has still not fulfilled its commitment to publish a consolidated account covering the whole devolved public sector in Scotland. This would fill an important gap and improve strategic public financial management, support Parliamentary scrutiny and enable better decision-making. x The Scottish Government made some improvements to its governance arrangements during 2018/19 including the appointment of new non-executive directors. They have also taken some initial steps to improve the effectiveness of their role in sponsoring public bodies. The government's Audit and Assurance Committee needs to provide greater scrutiny and challenge to support the advice and assurances given to the Permanent Secretary as the Principal Accountable Officer. This is particularly important given the scale of challenges facing the Scottish Government including the implementation of new powers, continued pressures on public finances and the uncertainty and risks associated with the UK's withdrawal from the European Union. The 2018/19 audit of the Scottish Government Consolidated Accounts Page 5 Financial management Scottish budget performance 2018/19 7. The Consolidated Accounts show that total net expenditure during 2018/19 was £36,137 million, £778 million less than budget (Exhibit 1). The resource budget was underspent by £508 million (1.4 per cent) against a budget of £35,109 million and capital by £270 million (15 per cent) against a budget of £1,806 million. Budget management during the year was effective in managing total spending within the limit set although the total underspend is significantly more than in 2017/18 (2017/18: £84 million). Exhibit 1 Total expenditure (resource and capital) against the Scottish Budget approved by the Scottish Parliament The Scottish Government consolidated total was £778 million under budget in 2018/19. Portfolio Actual (£m) Budget (£m) Over/(under) spend (£m) Finance, Economy and Fair Work 501 525 (24) Health and Sport 13,855 13,895 (40) Education and Skills 4,174 4,471 (297) Justice 2,622 2,638 (16) Communities and Local Government 11,116 11,147 (31) Environment, Climate Change and 392 452 (60) Land Reform Culture, Tourism and External Affairs 286 297 (11) Rural Economy 220 135 85 Transport, Infrastructure and 2,370 2,736 (366) Connectivity Social Security and Older People 281 289 (8) Government Business and 11 11 - Constitutional Relations Crown Office and Procurator Fiscal 121 122 (1) Office Administration 188 197 (9) Scottish Government consolidated 36,137 36,915 (778) total Page 6 The 2018/19 audit of the Scottish Government Consolidated Accounts Source: Scottish Government Consolidated Accounts 2018/19 (page
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